The tariff classification of textile footwear from China.

NY G89170 April 18, 2001 CLA-2-64:RR:NC:TP:347 G89170 CATEGORY: Classification TARIFF NO.: 6405.20.90 Ms. Maria E. Celis Neville, Peterson & Williams 80 Broad Street, 34th floor New York, NY 10004 RE: The tariff classification of textile footwear from China. Dear Ms. Celis: In your letter dated April 9, 2001, written on behalf of your client, Totes-Isotoner Inc., you requested a tariff classification ruling. You have submitted a sample of a slip-on, closed heel/closed toe shoe, called “Eastman Slippers,” that you describe as a ballet-type slipper with a man-made textile upper. You state that the outer sole is composed of molded rubber and laminated on the bottom side with 100% cotton woven sheeting that completely covers the rubber. This sheeting covers a diamond and spade type pattern molded into the rubber sole component. You believe that the cotton sheeting is the constituent material that is in contact with the ground. Note 4(b), Chapter 64, Harmonized Tariff Schedule of the United States (HTSUS), states that the constituent material of the outer sole shall be taken to be the material having the greatest surface area in contact with the ground, no account being taken of accessories or reinforcements such as spikes, bars, nails, protectors or similar attachments. The Explanatory Notes to Chapter 64 HTS, offer the term “when in use” to the external surface area of the outer sole determination. The outer sole of this shoe is composed of unit-molded rubber to which textile fabric has been adhered to the external surface in contact with the ground. The purpose of the textile material on the surface of the rubber sole is not explained. Due to the fact that this type of footwear is inappropriate for outdoor wear we feel that the textile material, which accounts for the greatest surface area in contact with the ground when in use, is plausible soling material for footwear of this type, (i.e. for indoor use exclusively). In this regard, we agree that this shoe has an outer sole with an external surface area predominantly of textile material. The applicable subheading for the “Eastman Slippers” will be 6405.20.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with uppers of textile material and outer soles of other than rubber, plastics, leather or composition leather, other. The rate of duty will be 12.5% ad valorem. We also note that the submitted sample is not marked with the country of origin. Therefore, if imported as is, the sample submitted will not meet the country of origin marking requirement of 19 U.S.C. 1304. Accordingly, the shoes would be considered not legally marked under the provisions of 19 C.F.R 134.11 which states “every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit.” This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Richard Foley at 212-637-7089. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division